Self-Employed Tax Filing in Toronto for Freelancers and Contractors

If you earn income as a freelancer, contractor, sole proprietor, or rideshare or delivery driver, you report it on your personal return using Form T2125, along with your business expenses. Toronto Tax & Accounting Solutions Inc. prepares self-employed returns for people in Toronto and the GTA, and remotely across Canada except Quebec. We also handle GST/HST registration and returns and help you plan tax instalments. Use the checklists below to gather your records, then send them to us in person or online.

Self-employed filing starts at $149.99, plus applicable tax. Your written quote identifies the personal-return and business schedules covered. Bookkeeping, catch-up work and GST/HST services are quoted separately unless expressly included. Start your return or call (437) 410-7999.

Checklist: freelancers and contractors

Designers, developers, consultants, tutors, trades and anyone paid by invoice.

• All invoices issued in the year, and a list of clients
• T4A slips from clients who issued them (report all income, even without a slip)
• Payments received through e-Transfer, PayPal, Stripe or other platforms
• Business bank and credit card statements
• Receipts for software, equipment, supplies, phone, internet and advertising
• Professional fees, memberships, insurance and courses related to your work
• Subcontractor invoices, if you paid others
• Home office details: the size of your workspace, total home size, and rent or home costs
• Vehicle logbook and vehicle expenses, if you drive for work

Checklist: sole proprietors with a registered business

Retail, food, services and other businesses run under your own name or a registered business name.

• Business name registration and business number
• Sales records: point-of-sale reports, invoices, online store payouts
• Opening and closing inventory, and purchases of stock
• Rent, utilities, insurance and repairs for the business location
• Wages paid, payroll summaries and T4 slips if you have staff
• Invoices for equipment, furniture or vehicles bought or sold
• Loan and lease statements, including interest paid
• Bookkeeping reports, if you keep books (see our bookkeeping services)

Checklist: rideshare and delivery drivers

Uber, Lyft, DoorDash, Uber Eats, SkipTheDishes, Instacart and similar apps.

• The annual tax or earnings summary from each app you drove for
• Gross fares or delivery fees, tips, and fees or commissions charged by the platform
• GST/HST account number and any GST/HST returns filed
• A vehicle logbook showing business kilometres and total kilometres for the year
• Fuel, insurance, maintenance, repairs, car washes, licence and registration receipts
• Lease payments, or the purchase invoice and loan interest if you bought the vehicle
• Phone and data plan bills
• Parking and tolls paid while working
• Delivery supplies, such as insulated bags

For more detail on what drivers can claim, read our Uber and DoorDash tax deductions guide. To have us prepare a driver return, see our Uber and DoorDash tax filing page.

Records that matter most

Revenue

Report all business income, including cash, e-Transfers and platform payouts, whether or not you received a slip. Keep one business bank account so income is easy to trace.

Expenses

Keep receipts that show the date, supplier, amount and GST/HST paid. Where an expense is part personal (phone, internet, home, vehicle), you can only claim the business-use portion. The CRA's Business and Professional Income guide (T4002) explains which expenses qualify.

Vehicle

To claim vehicle expenses, keep receipts and a logbook of business trips and total kilometres. After a full year of logbook records, the CRA may allow a three-month sample logbook in later years if its conditions are met. Details are in the T4002 guide.

GST/HST

• Most businesses must register for GST/HST once taxable revenues exceed $30,000 in a single calendar quarter or over four consecutive calendar quarters.
• Rideshare drivers are different: commercial ridesharing drivers must register from the day they start, whatever their earnings. See also GST/HST Info Sheet GI-196.
• Food or parcel delivery on its own is generally treated under the regular small supplier rule. If you do both rideshare and delivery, the combined amounts can matter.
• Keep copies of every GST/HST return you file. We reconcile them with your income before filing your T1. See our GST/HST services.

Instalments

You may have to pay income tax by instalments if your net tax owing is more than $3,000 for the current year and was also over $3,000 in either of the two previous years. Instalments are generally due March 15, June 15, September 15 and December 15. See the CRA's required tax instalments for individuals. Bring your instalment reminders and payment records so we can apply every payment.

Free self-employed records checklist and templates

What to keep as a self-employed person: a record of every sale and payment received, receipts for every business expense, a vehicle logbook if you drive for work, your GST/HST filings if you are registered, and any CRA instalment payments. Keeping these during the year makes your Form T2125 faster to prepare and easier to support if the CRA asks questions.

For more detail, see our self-employed tax records checklist and our guide to keeping a business mileage logbook.

Essential records checklist

• Income: invoices, T4A slips, platform summaries (Uber, DoorDash and similar), e-Transfer, PayPal and Stripe deposits, and cash sales or tips.
• Expenses: receipts showing the date, supplier, amount and GST/HST paid, with the business-use percentage noted for part-personal costs such as phone and internet.
• Vehicle: a logbook of business trips, odometer readings on January 1 and December 31, and receipts for fuel, repairs, insurance, licence, registration, parking and tolls.
• Home office: the size of your workspace and your home, plus rent or home costs.
• GST/HST and instalments: your GST/HST account number, returns filed and payments made, plus CRA instalment reminders and payments.

Download the templates

• Self-employed income and expense tracker (Excel, 203 KB): income, expenses, mileage and GST/HST in one workbook, with a year-end summary.
• Printable self-employed records checklist (PDF, 1 page)
• Mileage logbook template (Excel, 167 KB): calculates total kilometres, business kilometres and business-use percentage.
• Printable mileage logbook and checklist (PDF, 2 pages)

Before you send documents: Do not email banking credentials or passwords. For SINs, employee tax information, and full tax slips, contact us first for instructions on the safest way to send documents.

The templates help you organize records; they are not tax advice, and how an amount is treated depends on your own facts. Drivers can also read our Uber and DoorDash tax deductions guide, and GST/HST registrants can see our GST/HST filing services.

Ready to file? Contact Toronto Tax & Accounting Solutions or call (437) 410-7999, and we will tell you how to send your completed tracker.

How remote filing works

1. Contact us through the contact form or by phone. We confirm what type of return you need and the fee.
2. Send your documents. Send documents by email to Info@torontax.ca. Do not email banking credentials or passwords. For SINs, employee tax information, and full tax slips, contact us first for instructions on the safest way to send documents. Spreadsheets, photos of receipts and PDF statements are all fine.
3. We review and ask questions by email, phone or video, usually about personal-use percentages, missing slips or unusual deposits.
4. You approve and e-sign the return and the CRA authorization form (T183). We file electronically and send you copies.
5. Next year, it gets easier. We tell you which records to keep during the year, and whether instalments or GST/HST filings are coming up.

Not sure what else to bring? Use our full tax documents checklist, or estimate your tax with the tax calculator. You can file this way from anywhere in Canada except Quebec: see how online tax filing across Canada works, including prices and one-day express filing.

Frequently asked questions

When is my self-employed return due?

If you or your spouse or common-law partner earned self-employment income, the filing deadline is generally June 15. Any balance owing is still due April 30, so interest can start before you file. See the CRA's due dates and payment dates and our tax deadlines guide.

I drive for Uber part-time. Do I need a GST/HST number?

Commercial rideshare and taxi drivers generally must register for GST/HST from the day they start providing taxable passenger transportation services. Delivery work generally follows the regular small-supplier threshold, subject to the specific facts. See the CRA pages on registering as a rideshare or taxi driver and when to register for GST/HST.

The app did not send me a tax slip. Do I still report the income?

Yes. All business income is taxable whether or not you receive a slip. Your app's annual summary and your bank deposits are the starting point.

I also have a regular job. Is my return different?

You file one personal return. Your employment income (T4) and self-employment income (T2125) are both reported on it. Your employer's tax deductions do not cover the tax and CPP on your side income, so you may owe a balance.

Can you file my late or past-year returns?

Yes. Bring whatever records you have for each year, and any CRA letters. We will tell you what is missing and how we can rebuild it.

Should I incorporate?

It depends on your income, how much you need to take out personally, and your plans. We can review your numbers and explain the trade-offs.

What does a self-employed return cost?

Self-employed returns, including Uber and other rideshare or delivery drivers, start from $149.99 before HST. The final fee depends on the number of income sources, how organized your records are, and whether GST/HST returns are also needed. We confirm the fee before we start.

Related services and guides

• Uber and DoorDash tax deductions guide
• Uber and DoorDash tax filing
• GST/HST registration and filing
• Personal tax filing
• Tax calculator
• Tax documents checklist
• Bookkeeping and tax for contractors, trades and truckers

Get your self-employed return started

Send us your documents online or visit our office at Office 19, 695 Markham Road, Scarborough, Ontario M1H 2A5. Use the contact form or call (437) 410-7999.

Registered for HST or paying employees? See our small business accounting packages.

Thinking about incorporating as your income grows? We also handle Ontario incorporation. Read sole proprietorship vs corporation in Ontario to see which fits you, or book a free consultation.